At the end of the course, the participants should be able to:
· Discuss the concept of public financial management and recognize the difficulties faced by various sectors in ensuring and maintaining fiscal transparency and effective management;
· Clearly describe the legal and institutional framework required to ensure effective public financial management and the major provisions covered therein;
· Distinguish internal controls and audit systems that is applicable to the participants’ respective governments and/or countries;
· Explain the role of contemporary internal control system and internal audits that will guarantee efficient and effective management of government revenues and expenditures; and
· Assess the applicability or efficiency of external auditing and performance evaluation in public financial management. |
